Associates Leasing, Inc. v. Iowa State Department of Revenue & Finance

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• \[Use tax] was enacted to complement our sales tax by removing a buyer's temptation to purchase goods out of state to avoid payment of a sales tax.\
• \[Use tax] was enacted to complement our sales tax by removing a buyer's temptation to purchase goods out of state to avoid payment of a sales tax.\

Source: CourtListener parenthetical corpus (CC0).